Annual Report of the Oklahoma Tax Commission Table of Contents Background Summary of the Oklahoma...

Oklahoma Tax Commission

Annual Report of the

Fiscal Year Ended

June 30, 2009

Annual Reportof the

Oklahoma Tax Commission•

Fiscal Year Ended June 30, 2009

Information prepared by the Accounting Division of the Management Services Division and the Research Office of the Tax Policy Division. Designed by the Communications Division.

This publication was issued under the authority of the Oklahoma Tax Commission. Copies have not been printed but are available at www.tax.ok.gov.

Oklahoma Tax CommissionSTATE OF OKLAHOMA

2501 NORTH LINCOLN BLVD.OKLAHOMA CITY, OK 73194-0001

THOMAS E. KEMP, ChairmanJERRY JOHNSON, Vice-ChairmanCONSTANCE IRBY, Secretary-Member

To the Honorable Brad Henry, Governor,and Members of the Oklahoma Legislature:

On behalf of the Oklahoma Tax Commission, we are pleased to submit to you and the legislative members our annual report for the fiscal year ended June 30, 2009.

Total collections from all sources administered by the Commission during Fiscal Year 2009 totaled $10,568,893,086.31. Gross collections from state-levied taxes, licenses and fees, exclusive of city/county sales and use taxes and county lodging taxes, amounted to $8,783,165,580.52.

We remain steadfast to our mission of serving the people of Oklahoma by promoting tax compliance through quality service and fair administration.

Respectfully submitted,

Thomas E. Kemp, Jr., Chairman

Jerry Johnson, Vice-Chairman

Constance Irby, Secretary-Member

1

Table of Contents

Background Summary of the Oklahoma Tax Commission ...................................2

Oklahoma Tax Commission Organizational Chart ................................................3

Review of 2008-2009 Taxes and Collections ....................................................... 4

Comparative Statement of all Tax Collections of the Past Two Years ...................................................... 12

Apportionment of Statutory Revenues................................................................16

Fiscal Year 2008-2009 Revenue and Apportionment .........................................22

The Oklahoma Tax Dollar Fiscal Year 2008-2009 ..............................................42

Collections from Major Tax Sourcesfrom Fiscal Year 1976 through Fiscal Year 2009 ................................................44

Background Summaryof the Oklahoma Tax Commission

The Oklahoma Tax Commission, from its inception in 1931, has been

responsible for the collection and administration of various tax sources and

the apportionment of these revenues to state funds which provide monies

for education, transportation, recreation, social welfare, and the myriad of

other services provided for the citizens of Oklahoma.

The Tax Commission is comprised of three members (Chairman, Vice-

Chairman, and Secretary-Member) who are appointed by the Governor with

the advice and consent of the State Senate and serve terms of six years

each.

It is the Commission’s responsibility to supervise the administration and

enforcement of state tax laws and the collection of a majority of all state-

levied taxes and fees.

The Commission directs the collection and distribution of the tax and

license sources under its administration and, by statute, is responsible for

apportioning such tax revenues to the various state funds. In addition, the

Oklahoma Tax Commission allocates directly to local units of government

certain state-collected levies earmarked to counties, school districts and

municipalities. On a contract basis with individual municipalities and coun-

ties, the Tax Commission is involved with the administration, collection and

distribution of city/county sales and use taxes and county lodging taxes.

2

Oklahoma Tax CommissionOrganizational Chart

Commissioners

Administrator

CustomerService

RevenueAdministration

SupportServices

TaxpayerAssistance

Division

TaxPolicy

Division

HumanResources

Division

CommunicationsDivision

AuditDivision

InformationTechnology

Division

CentralProcessing

Division

MotorVehicleDivision

LegalDivision

AccountMaintenance

Division

Ad ValoremDivision

ManagementServicesDivision

CollectionsDivision

3

Review of 2008-2009Taxes and Collections

Income Tax Gross Collections $ 3,715,023,639.59

Refunded $ 769,356,800.16

Net Income Tax Revenue $ 2,945,666,839.43

4

• Individual Income Tax Net $ 2,603,723,824.86

•• Single: From 1/2 of 1% of the first $1,000 of taxable income and graduated up to $246.50 plus 5.50% of income over $8,700 for tax year 2008 (5.50% for tax year 2009).

•• Married: From 1/2 of 1% of the first $2,000 of taxable income and graduated up to $395.00 plus 5.50% of income over $15,000 for tax year 2008 (5.50% for tax year 2009).

Taxpayers whose filing status is Head of Household use Married rates.

The starting point to arrive at Oklahoma Taxable Income is Federal Adjusted Gross Income with certain specific exemptions.

Personal exemption: $1,000 each.

Tax Year

Standard deduction: 2008 2009

Single $3,250 $4,250 Married 6,500 8,500 Head of Household 4,875 6,375

• Corporation Income Tax Net $ 341,943,014.57

Flat Rate: 6% of Oklahoma Taxable Income.

Review of 2008-2009Taxes and Collections, continued

5

Gross Production Taxes $ 1,174,211,946.76

• Severance Tax $ 1,158,639,144.86

The severance tax is a variable rate tax based on the average monthly price per barrel of oil or average monthly price per mcf of gas as determined by the Oklahoma Tax Commission. For FY 2009, the rate for oil and gas was constant at 7%.

• Petroleum Excise Tax $ 15,572,801.90

Oil and Gas Excise Tax: 0.095 of 1% of gross value.

Sales and Use Taxes $ 2,220,165,583.21

• State Sales Tax $ 2,015,216,791.35

Rate: 4.5% on the sale or rental of tangible personal property and from the furnishing of specific services.

• State Use Tax $ 204,948,791.86

Rate: 4.5% on sales price of tangible personal property purchased out-of-state for use or consumption in Oklahoma.

City/County Sales and Use Tax and County Lodging Tax (Not included above)

Collected by the Tax Commission during the fiscal year were city sales taxes totaling $1,374,286,720.85 and county sales taxes totaling $285,364,566.15. City use tax

collections amounted to $102,077,401.31 and county use tax totaled $23,022,927.94. County lodging taxes amounted to $975,889.54.


6

Vehicle Taxes and Licenses $ 588,626,857.51

• Aircraft Excise Tax $ 4,156,234.06 • Aircraft License Fees 463,907.64 • Amateur Radio Operators License 0.00 • Drivers License Reinstatement Fees 2,750,000.00 • Motor License Agent Remittances 557,552,368.21 • Motor Vehicle Rental Tax 8,854,196.12 • Overweight Truck Permit 14,811,551.00 • Vehicle Inventory Stamps 38,600.48

Motor Fuel Taxes $ 443,640,113.82

• Gasoline Tax $ 305,202,959.77 Rate: 16 cents per gallon on all gasoline sold, withdrawn from storage for sale or other use, and any portion used in this state of gasoline imported in fuel tanks of vehicles used for commercial purposes.

• Special Fuel Tax $ 39,179.53 • Diesel Tax $ 114,051,431.20

Rate: 16 cents per gallon on special fuels and 13 cents per gallon on diesel used to propel vehicles on the highway, and any portion used in this state of such fuels imported in fuel tanks of vehicles used commercially.

• Special Fuel Decals $ 215,823.01

Rate: $50 per year in lieu of use tax on L.P.G. used to propel automobiles, vans and pickup trucks not exceeding 1 ton capacity; $100 for same using compressed or liquified natural gas; and $150 for those exceeding 1 ton capacity.

• Motor Fuel Special Assessment Fee $ 24,130,720.31

Rate: 1 cent per gallon on gasoline and diesel fuels. Monies used for the removal and/or replacement of leaking underground storage tanks and highway and road construction.


7

Cigarette and Tobacco Taxes and Licenses $ 271,654,596.14

• Cigarette Tax $ 182,677,459.25

Cigarettes: $1.03 per pack of 20.

• Cigarette License $ 55,446.80

Retail: $ 30 for a 3 year permit. Wholesale: $ 25 for a 1 year permit. Distributing Agent: $100 for a 1 year permit.

• Tobacco Products Tax $ 28,359,166.56

Little Cigars (cigarette size): 72 cents per pack of 20 ($0.036 each).

Large Cigars (3 lbs. Per M or more): 12 cents each.

Smoking Tobacco: 80% of factory list price.

Chewing Tobacco: 60% of factory list price.

• Tobacco License $ 675.00

A $5 annual fee is required of all tobacco handlers.

• Tribal Cigarette/Tobacco Payments $ 47,447,311.05

Non-compacting tribally owned/licensed stores: 75% of cigarette/tobacco excise taxes imposed by the State.

Compacting tribally owned/licensed stores: Excise tax rates as provided by each Tribal/State compact.

• State/Tribal Compact Stamps $ 13,114,537.48

Roll: $0.66500 per stamp. Sheet: $0.83175 per stamp.


8

Beverage Taxes and Licenses $ 91,339,291.92

• Alcoholic Beverage Tax $ 32,460,352.97

Distilled spirits: $ 1.47 per liter. Light wines: $ 0.19 per liter. Wine more than 14% alcohol: $ 0.37 per liter. Sparkling wines: $ 0.55 per liter. Strong beer: $12.50 per barrel.

• Beverage Tax $ 26,183,338.93

Beer 3.2% or less: $11.25 per 31-gallon barrel.

• Beverage License (3.2% Beer) $ 904,929.31

Retailer Manufacturer (Brew Pub): $650 Manufacturer: $500 Wholesale: $250 Retail (3 year permit): On-premise draught: $500.00 On-premise cans and bottles only: $350.00 Off-premise cans and bottles only: $230.00

• Mixed Beverage Gross Receipts Tax $ 31,790,670.71

A tax at the rate of 13.5% is levied on the total gross receipts from the sale, preparation or service of mixed beverages; ice or nonalcoholic beverages to be mixed with alcoholic beverages; admission charges to mixed beverage establishments; and on the total retail value of complimentary or discounted mixed beverages.


9

Estate Tax $ 43,864,213.57

Estates passing to surviving spouse are exempt except for any credit from the federal govern-ment which must be paid to the State. The exemption for heirs was $2,000,000 in calendar year 2008. Heirs are taxed at rates of one-half of one percent on the first $10,000 and gradu-ate up to 10% for net estates over $10 million.

Franchise Tax and Registered Agent Fees $ 49,256,040.31

• Franchise Tax

Rate: $1.25 for each $1,000 or fraction thereof used or invested in an Oklahoma business enterprise.

Maximum Levy: $20,000. Minimum Levy: $250.

• Registered Agent Fee

Foreign corporations are assessed $100 per year for domestic representation by the Secretary of State.

Rural Electric Cooperative Tax and License $ 31,987,779.90

• Tax: 2% of gross receipts from the sale of electric service. $ 31,983,843.70

• License: $1.00 for each 100 customers or fraction thereof. $ 3,936.20

Realty Transfer Tax $ 12,849,062.08

• Documentary Stamps: $0.75 for each $500 or fraction thereof in excess of $100 of the value of real estate transferred by a proper conveyance instrument.

10 (continued on page 11)


Miscellaneous Taxes, Fees, Licenses and Special Accounts .................................................................$ 140,546,455.71

• Admission Fees .........................................................................$ 0.00

• Bingo Tax ..................................................................................... 194,364.14

• Charity Games Tax ...................................................................... 50,314.49

• Coin-Operated Device Decals/Distributor Permits....................... 3,225,215.96

• Computer Enhancement Fund..................................................... 296,399.70

• Controlled Dangerous Substance Tax Stamps ............................ 150.00

• Driving Record Fee ...................................................................... 848,268.00

• Energy Resources Assessment ................................................... 16,500,801.70

• Farm Implement Tax Stamps ....................................................... 7,981.76

• Fireworks Licenses ...................................................................... 48,980.00

• Freight Car Tax ............................................................................ 707,693.54

• Group Self-Insurance Premium Tax ............................................. 2,431.51

• Horse Track Gaming .................................................................... 13,771,549.67

• Income Tax Check-Offs ............................................................... 217,905.11

• Individual Self-Insurance Premium Tax ...................................... 8,912.90

• Marginal Well Fee ....................................................................... 598,837.90

• Multiple Injury Trust Fund ............................................................ 23,244,680.59

• Occupational Health and Safety Tax ............................................ 2,540,668.24

• Organ Donor Program ................................................................. 150,291.54

• OTC Reimbursements ................................................................. 28,984,521.18

• Pari-Mutuel Tax ............................................................................ 1,629,873.58

* City/county sales and use taxes and county lodging taxes are not included.

11


Miscellaneous Taxes, Fees, Licenses and Special Accounts • Continued

• Pick Six/Seven Wager Tax ........................................................... 17,895.56

• Printing and Revolving Fund........................................................ 1,098,654.36

• Public Service Penalties .............................................................. 1,436.00

• Sales Tax Permits ........................................................................ 621,103.08

• Sales Tax Vendors List ................................................................ 1,650.00

• Service Charge Fee ..................................................................... 64,922.81

• Tax Security Fund ........................................................................ 962,379.31

• Telephone Surcharge ................................................................... 888,794.51

• Tourism Gross Receipts Tax ........................................................ 54,595.23

• Transport and Reclaimer License Fees ....................................... 26,544.69

• Unclassified Receipts .................................................................. 964,692.30

• Warrant Intercept Account ........................................................... 29,661,605.67

• Warrant Release Filing Fee ......................................................... 49,308.24

• Waste Tire Recycling Fee ............................................................ 5,527,346.70

• Workers Compensation Insurance Premium Tax ........................ 7,575,685.74

Grand Total Collections* .........................................$ 8,783,165,580.52

Note: A Voluntary Compliance Initiative was offered from Sept. 15, 2008 through Nov. 14, 2008. Taxpayers could settle their debts with full waiver of penalty, interest, and other collection fees. Tax types included were gasoline and diesel taxes, franchise tax, gross production and petroleum excise tax, personal and corporate income tax, bank “in lieu” tax, withholding taxes, sales and use tax, and mixed beverage taxes.

Admission Fees ....................................................... $ 0.00 $ 0.00

Aircraft Excise Tax ................................................... 4,156,234.06 4,743,358.04

Aircraft License Fees ............................................... 463,907.64 324,056.60

Alcoholic Beverage Tax ........................................... 32,460,352.97 31,210,006.85

Amateur Radio Operators License .......................... 0.00 22.50

Beverage License .................................................... 904,929.31 1,099,560.60

Beverage Tax ........................................................... 26,183,338.93 25,344,796.15

Bingo Tax ................................................................. 194,364.14 488,079.48

Charity Games Tax .................................................. 50,314.49 70,292.47

Cigarette License..................................................... 55,446.80 62,487.59

Cigarette Tax ........................................................... 182,677,459.25 183,747,413.18

Coin-Operated Device Decals/Distr. Permits........... 3,225,215.96 3,354,780.30

Computer Enhancement Fund ................................ 296,399.70 N.A.

Controlled Dangerous Substance Tax Stamps ........ 150.00 200.00

Diesel Fuel Tax ........................................................ 114,051,431.20 128,724,318.08

Documentary Stamp Tax ......................................... 12,849,062.08 16,158,732.39

Drivers License Reinstatement Fee ........................ 2,750,000.00 3,000,000.00

Drivers Record Fee ................................................. 848,268.00 977,050.00

Energy Resources Assessment............................... 16,500,801.70 17,860,542.23

Estate Tax ................................................................ 43,864,213.57 61,346,283.01

Farm Implement Tax Stamps ................................... 7,981.76 8,240.45

Fireworks License.................................................... 48,980.00 46,215.00

Franchise Tax .......................................................... 49,256,040.31 49,368,021.18

Comparative Statement of All Tax Collections of the Past Two Years

Fiscal Year2008-2009



Freight Car Tax ........................................................ $ 707,693.54 $ 677,786.24

Gasoline Tax ............................................................ 305,202,959.77 287,351,081.20

Group Self-Insurance Premium Tax ........................ 2,431.51 70.30

Horse Track Gaming................................................ 13,771,549.67 10,569,988.17

Income Tax - Individual ............................................ 3,250,058,797.20 3,402,323,943.24

Income Tax - Corporate ........................................... 464,964,842.39 488,231,057.00

Income Tax - Check-Offs ......................................... 217,905.11 140,919.00

Individual Self-Insurance Premium Tax ................... 8,912.90 26,216.95

Marginal Well Fee .................................................... 598,837.90 411,632.70

Mixed Beverage Gross Receipts Tax ...................... 31,790,670.71 30,161,461.36

Motor Fuel Special Assessment Fee ....................... 24,130,720.31 39,029,176.18

Motor License Agent Remittances ........................... 557,552,368.21 607,530,198.70

Motor Vehicle Rental Tax ......................................... 8,854,196.12 9,529,152.68

Occupational Health & Safety Tax ........................... 2,540,668.24 2,348,801.29

Oklahoma Tax Commission Reimbursements ......... 28,984,521.18 2,190,975.09

Organ Donor Program ............................................. 150,291.54 164,821.98

Overweight Truck Permits ....................................... 14,811,551.00 12,868,379.50

Pari-Mutuel Tax ........................................................ 1,629,873.58 1,772,723.35

Petroleum Excise Tax .............................................. 15,572,801.90 16,669,328.98

Pick Six/Seven Wager ............................................. 17,895.56 32,216.67

Rural Electric Co-op License ................................... 3,936.20 5,183.89

Comparative Statement of All Tax Collections of the Past Two Years, continued




Rural Electric Co-op Tax .......................................... $ 31,983,843.70 $ 29,823,119.54

Sales Tax ................................................................. 2,015,216,791.35 1,972,101,510.49

Sales Tax Permits .................................................... 621,103.08 724,420.76

Sales Tax Vendors List ............................................ 1,650.00 1,950.00

Service Charge Fee................................................. 64,922.81 68,520.67

Severance Tax ......................................................... 1,158,639,144.86 1,249,985,305.22

Special Fuel Decals ................................................. 215,823.01 197,511.27

Special Fuel Tax ...................................................... 39,179.53 18,431.52

State/Tribal Compact Stamps .................................. 13,114,537.48 N.A.

Telephone Surcharge .............................................. 888,794.51 920,398.58

Tobacco Products License....................................... 675.00 490.00

Tobacco Products Tax ............................................. 28,359,166.56 27,222,030.09

Tourism Gross Receipts Tax .................................... 54,595.23 741,705.55

Transport & Reclaimer Permits ............................... 26,544.69 69,790.85

Tribal Cigarette/Tobacco Payments ......................... 47,447,311.05 42,318,840.07

Use Tax .................................................................... 204,948,791.86 179,998,224.29

Vehicle Revenue Tax Stamps .................................. 38,600.48 46,778.80

Warrant Release Filing Fee ..................................... 49,308.24 67,700.75

Waste Tire Recycling Fee ........................................ 5,527,346.70 5,835,867.52

Workers Comp. Insurance Premium Tax ................. 7,575,685.74 7,609,786.36

Total Tax, License, Fee and Permit Collections $ 8,727,232,132.29 $ 8,957,721,952.90





Miscellaneous Accounts

Multiple Injury Trust Fund ........................................ $ 23,244,680.59 $ 22,387,191.59

Printing & Revolving Fund ....................................... 1,098,654.36 1,424,955.81

Public Service Penalties .......................................... 1,436.00 11,438.00

Tax Security Fund .................................................... 962,379.31 572,940.76

Unclassified Receipts .............................................. 964,692.30 557,913.81

Warrant Intercept Account ....................................... 29,661,605.67 26,304,887.18

Total Miscellaneous Collections .......................... $ 55,933,448.23 $ 51,259,327.15

Grand Total Collections* ..................................... $ 8,783,165,580.52 $ 9,008,981,280.05

* City/county sales and use taxes and county lodging taxes are not included.

N.A. = Not Applicable

15




Apportionment of Statutory Revenues

16

Ad Valorem Reimbursement Fund .......................... $ 28,803,958.07 $ 31,406,474.89

Adaptive Grant Program/Mental Retardation Revolving Fund.................................................. 28,386.00 26,517.00

Adoption Creates Families ...................................... 1,575.00 1,650.00

Ag-N-Class Fund ..................................................... 6,336.00 6,312.00

Animal Friendly Revolving Fund .............................. 7,740.00 7,760.00

Attorney General Revolving Fund ........................... 280.00 280.00

Belle Maxine Hilliard Breast & Cervical Cancer Fund 902,632.47 822,835.79

Blind and Deaf Schools Fund .................................. 2,569.00 9,804.00

Boy Scouts of America ............................................ 1,300.00 1,360.00

Breast Cancer Act Revolving Fund.......................... 46,311.02 35,990.00

Cancer Center Service Revolving Fund .................. 6,334,172.74 5,775,567.68

Capital Improvement Program................................. 10,518.00 6,518.00

Child Abuse Prevention Fund .................................. 1,520.00 900.00

Children’s Hospital Safe Kids Fund ......................... 100.00 40.00

Choose Life Assistance Revolving Fund ................. 8,780.00 8,140.00

Circuit Engineering District Revolving Fund ............ 250,564.67 249,517.52

Cities and Counties ................................................. 22,391,602.66 22,445,735.33

Cities and Towns ..................................................... 34,298,277.90 33,769,132.05

Colleges and Universities ........................................ 189,240.00 176,780.00

Color Oklahoma Revolving Fund............................. 6,120.00 5,660.00

Commission on Marginally Producing Wells Fund .. 580,872.76 414,083.00

Common Education Technical Fund ........................ 47,372,298.56 47,372,298.58

Community-Based Substance Abuse Rev. Fund ..... 428,600.00 539,000.00

Community Water Infra-Structure Dev. Rev. Fund .. 2,627,701.44 2,627,701.42

Computer Enhancement Fund ................................ 296,399.70 N.A.(continued on page 17)



Apportionment of Statutory Revenues, continued

17

Conservation Commission Infra-Structure Revolving Fund ................................................. $ 2,627,701.44 $ 2,627,701.42

Corporation Commission Fund ................................ 1,000,000.00 1,000,000.00

Corporation Commission Plugging Fund ................. 1,585,548.88 1,721,193.91

Corporation Commission Storage Tank Regulation Revolving Fund ................................................. 0.00 1,000,000.00

Counties for Ad Valorem Distribution ....................... 2,291.00 4,105.50

Counties for County Clerks...................................... 76,206.00 66,534.00

Counties for County Government ............................ 5,014,282.39 4,982,025.70

Counties for EMT’s .................................................. 3,960.00 3,840.00

Counties for Roads .................................................. 236,340,184.17 239,038,977.94

County Bridge and Road Fund ................................ 26,543,205.65 26,331,130.17

County Fair Enhancement Fund.............................. 248.00 1,145.00

County Improvement Road and Bridge Rev. Fund .. 54,747,908.32 29,940,734.42

County Road Fund .................................................. 15,664,156.71 15,568,242.02

County Road Improvement Revolving Fund............ 21,921,058.19 21,799,303.29

Court Appointed Special Advocates ........................ 21,562.00 10,765.00

Dept. of Environmental Quality Revolving Fund ...... 2,632,859.12 2,650,408.54

Dept. of Public Safety Revolving Fund .................... 598,796.93 595,636.77

Dept. of Public Safety Patrol Vehicle Fund .............. 850,000.00 850,000.00

DPS Imaging System Revolving Fund .................... 5,228,253.75 4,990,453.00

Drug Abuse Education Revolving Fund ................... 150.00 200.00

Education Reform Revolving Fund .......................... 509,422,298.91 522,435,459.76

Energy Resources Revolving Fund ......................... 16,476,801.70 17,836,542.23

Environmental Education Revolving Fund............... 12,960.00 13,728.00

Firemans Museum & Building Memorial Fund......... 68,880.00 68,680.00

(continued on page 18)



18

4-H Club .................................................................. $ 580.00 $ 620.00

General Revenue Fund ........................................... 5,255,374,750.99 5,621,324,972.59

Global War on Terrorism .......................................... 5,500.00 N.A.

Health Employee & Economy Improvement ............ 45,222,963.90 41,234,132.38

Heartland Scholarship Fund .................................... 1,620.00 2,240.00

High Priority State Bridge Revolving Fund .............. 5,876,106.70 5,599,396.14

Higher Education Capital Fund................................ 47,372,298.56 47,372,298.58

Higher Education Revolving Fund ........................... 328.90 342.70

Historical Society Revolving Fund ........................... 740.00 860.00

Indigent Health Care Revolving Fund...................... 26,488.00 14,719.00

Individual Self-Insur. Guaranty Fund ....................... 8,738.05 26,174.95

Interstate Oil Compact Fund.................................... 1,028,387.28 1,116,271.88

Jr. Livestock Auction Scholarship Fund ................... 361.00 2,248.00

Lions Club Service Foundation................................ 250.00 280.00

March of Dimes ....................................................... 320.00 N.A.

Mental Health and Substance Abuse Fund ............. 5,428,409.33 4,950,773.39

Motor Vehicle Drivers Education Fund .................... 900,000.00 900,000.00

Multiple Injury Trust Fund ........................................ 20,400,825.68 19,983,322.67

NASCAR Racing Plates .......................................... 3,693.80 4,627.60

National Stock Car Association ............................... 321.20 402.40

OKC Bombing Memorial Fund................................. 96.00 687.00

Okla. Dept. of Career & Tech. Education Ag. Rev. Fund 860.00 740.00

Oklahoma Aeronautics Revolving Fund .................. 4,661,687.69 5,141,167.52

Oklahoma Building Bonds Sinking Fund ................. 40,412,872.31 40,990,503.44

Oklahoma Capitol and Centennial Comm. Rev. Fund 1,160.00 1,820.00





19

(b)

Oklahoma Common Schools ................................... $ 1,621.00 $ 4,045.00

Oklahoma Emergency Response System Stabilization and Improvement Rev. Fund ......... 1,058,699.35 N.A.

Oklahoma Health Care Authority ............................. 54,082,610.11 49,311,279.50

Oklahoma Higher Learning Access Trust ................ 0.00 1,268,398.57

Oklahoma Law Enforcement Retirement Fund ....... 7,658,174.56 8,337,953.65

Oklahoma Leukemia and Lymphoma Rev. Fund..... 13,334.00 1,830.00

Oklahoma Pet Over-Population Fund...................... 28,823.02 20,954.00

Oklahoma Road and Highway Maintenance ........... 2,199.00 5,389.00

Oklahoma Silver Haired Legislature and Alumni Association Program .............................. 1,762.00 1,138.00

Oklahoma Student Aid Revolving Fund ................... 47,372,298.56 47,372,298.58

Oklahoma Tax Commission Fund ............................ 23,524,014.27 21,829,062.62

Oklahoma Tax Commission Reimbursement Fund . 33,008,504.44 7,069,923.34

Oklahoma Teachers Retirement System ................. 253,558,505.76 263,088,314.99

Oklahoma Tourism & Passenger Rail Rev. Fund .... 2,850,000.00 2,850,000.00

Oklahoma Tourism Capital Improvement Rev. Fund 12,851,376.11 12,437,094.99

Oklahoma Tourism Promotion Revolving Fund ....... 2,857.51 650,976.24

Oklahoma Tourism Revolving Fund ......................... 7,228,899.06 6,995,865.93

Organ Donor Revolving Fund ................................. 148,829.89 163,293.31

OSU Osteopathic Medicine Revolving Fund ........... 6,334,172.74 5,775,567.68

Participating Tribes .................................................. 19,305,618.47 18,377,286.23

Patriot License ......................................................... 8,100.00 8,040.00

Petroleum Storage Tank Indemnity Fund ................ 20,629,385.93 22,375,789.80

Public Employees Safety Fund................................ 1,411,987.31 1,198,900.93

Public Transit Revolving Fund ................................. 3,850,000.00 3,850,000.00


(a)




20

Qualified Aircraft Mfr. Ad Valorem Rebate ............... $ 310,802.00 $ 483,067.00

Quarter Horse Revolving Fund ................................ 2,840.00 N.A.

Railroad Maintenance Revolving Fund.................... 707,693.54 676,249.74

Rebuild Okla. Access & Driver Safety Fund ............ 155,000,000.00 137,500,000.00

Retirement of Capitol Dome Debt............................ 2,921.00 3,635.00

Returned to Counties - Admission Fees .................. 0.00 0.00

Returned to Counties - Aircraft Mfg. Fees .............. 750.00 750.00

School Districts ........................................................ 329,844,602.62 335,408,874.62

Special Occupational Health and Safety Fund ........ 2,531,793.11 2,314,986.71

Special Prog. Assis. Rev. Fund Realtors License .... 11,480.00 N.A.

State Transportation Fund ....................................... 201,819,865.85 191,494,952.93

Support Oklahoma Medicaid Program .................... 1,992.00 6,254.00

Support Oklahoma National Guard ......................... 19,069.00 14,109.00

Support Our Troops Supporters .............................. 2,950.00 N.A.

Support Program for Regional Food Banks............. 34,192.00 N.A.

Telecommunications for Hearing Impaired Revolving Fund.................................................. 888,730.91 919,744.86

Tobacco Prevention & Cessation Revolving Fund... 1,352,382.95 1,233,274.10

Tourism and Recreation Capital Expenditure Revolving Fund.................................................. 2,627,701.44 2,627,701.42

Tourism Department Rev. Fund - Route 66 ............. 4,860.00 4,500.00

Tourism Department Rev. Fund - State Parks ......... 5,681.00 5,267.00

Trauma Care Assistance Revolving Fund ............... 17,791,866.56 17,156,758.20

Tribal Trust Account 1695T ...................................... 14,832,415.35 13,711,880.48

Tulsa Reconciliation Education & Scholarship Fund 6.00 1,558.00

Turnpike Authority Trust Fund ................................. 41,060,812.42 42,022,181.47








U.S. Olympic Committee ......................................... $ 3,864.00 $ 4,048.00

Urban Forest & Beauty Revolving Fund .................. 2,180.00 1,880.00

Vocational-Technical Fund....................................... 706,322.52 599,793.19

Waste Tire Recycling Indemnity Fund ..................... 5,076,165.27 5,363,418.39

Weigh Station Improvement Revolving Fund .......... 6,000,000.00 N.A.

Wildlife Conservation Fund...................................... 164,573.09 179,644.39

Wildlife Diversity Fund ............................................. 133,793.07 144,151.00

Workers Compensation Fraud Unit Fund ................ 705,993.62 599,450.49

(a) Includes $17,908,414.49 apportioned to O.T.C. Fund from city/county sales/use and county lodging tax retention fees.

(b) Includes $17,372,119.30 apportioned to O.T.C. Fund from city/county sales/use and county lodging tax retention fees.N.A. = Not Applicable

Total Apportionment ............................................ $ 7,748,746,600.95 $ 8,053,386,996.52

21

Admission Fees ...................$ 0.00 Cities and Towns .................. $ 0.00

County Government ............... 0.00

Aircraft Excise Tax ..............$ 4,156,234.06 Oklahoma Aeronautics

Revolving Fund ................ $ 4,144,114.88

Refunded ............................... 12,119.18

Aircraft License ...................$ 463,907.64 Counties-Aircraft Mfg. Fees $ 750.00

Balance, July 1, 2008 .......... (765.18) General Revenue Fund ......... 13,219.12

Cancelled Vouchers............. 1,740.00 Oklahoma Aeronautics Revolving Fund .................. 427,417.48

Refunded ............................... 23,495.86

Alcoholic Beverage Tax $ 32,460,352.97 Cities and Towns .................. $ 10,420,504.43

General Revenue Fund ......... 20,841,008.86

Oklahoma Tax Comm. Fund .. 966,850.95

Refunded ............................... 231,988.73

Amateur Radio

Operators License ...........$ 0.00 General Revenue Fund ....... $ 187.55

Transfer ............................... 187.55

Fiscal Year 2008-2009Revenue and Apportionment

Where It Came From Where It Went

22

23

Fiscal Year 2008-2009 Revenue and Apportionment, continued

Beverage License ................$ 904,929.31 Community-Based Substance Cancelled Vouchers ........... 1,630.00 Abuse Revolving Fund ..... $ 428,600.00

General Revenue Fund ......... 472,220.05

Refunded ............................... 5,739.26

Beverage Tax .......................$ 26,183,338.93 General Revenue Fund ....... $ 26,183,338.93

Bingo Tax .............................$ 194,364.14 General Revenue Fund ....... $ 194,364.14

Charity Games Tax ..............$ 50,314.49 General Revenue Fund ....... $ 50,314.49

Cigarette License.................$ 55,446.80 General Revenue Fund ....... $ 55,326.80

Refunded ............................... 120.00


Cigarette Tax:

Original Rate Collections ..$ 40,904,447.65

Original Rate Trans/Audit Adjustment ...................... (459,195.98)

New Rate Collections ......... 142,268,379.16

New Rate Adjustments ....... (36,171.58)

Belle Maxine Hilliard Breast and Cervical Cancer Fund ........$ 625,326.15

Cancer Center Service Revolving Fund.................... 4,391,494.80

Cities and Counties ................. 20,209,403.18

Education Reform Rev. Fund .. 2,941,875.15

General Revenue Fund ........... 23,932,936.02

Health Employee and Economy Improvement Fund .............. 31,351,577.70


24

Coin-Operated Device Decals/ Distributor Permits ..........$ 3,225,215.96 General Revenue Fund ....... $ 3,219,719.96

Cancelled Vouchers ...... 21.00 Refunded ............................... 5,517.00

Computer Enhancement Computer Enhancement Fund ..................................$ 296,399.70 Fund ................................. $ 296,399.70



Cigarette Tax - continued... Mental Health and Substance Abuse Fund ........................ 3,766,168.67

Oklahoma Building Bonds Sinking Fund........................ 40,412,872.31

Oklahoma Emergency Response System Stabilization & Improvement Revolving Fund 544,897.48

Oklahoma Health Care Authority.............................. 37,491,143.18

OSU Osteopathic Medicine Revolving Fund.................... 4,391,494.80

Teachers Retirement System Fund .................................... 1,421,195.73

Tobacco Prevention and Cessation Revolving Fund... 937,989.18

Trauma Care Assistance Revolving Fund.................... 10,114,070.45

Refunded ................................. 145,014.45

25

Controlled Dangerous Drug Abuse Education Substance Tax .................$ 150.00 Revolving Fund ................ $ 150.00

County Lodging Tax ............$ 975,889.54 #1695B to Counties ............. $ 964,025.86 Interest Earned ................... 1,534.19 Oklahoma Tax Comm. Fund .. 9,737.64 Interest to Counties ................ 1,534.19

Refunded ............................... 2,126.04

Diesel Fuel Excise Tax $ 114,051,431.20 Counties for Roads .............. $ 29,345,610.67 Cancelled Vouchers............ 2,365.13 County Bridge & Road Fund .. 3,735,083.59 Transfer .............................. (9,000,000.00) County Bridge and Road Fund (Resolution) ..... 252,981.44 High Priority State Bridge Revolving Fund .................. 1,352,022.45 Participating Tribes ................ 4,630,419.97 State Transportation Fund ..... 63,582,103.68 Refunded ............................... 2,155,574.53

Documentary Stamp Tax .....$ 12,849,062.08 General Revenue Fund ....... $ 12,822,244.34

Cancelled Vouchers............ 125.41 Refunded ............................... 26,943.15

Driving Record Fee..............$ 848,268.00 General Revenue Fund ........ $ 848,268.00

Energy Resources Energy Resources Revolving Assessment ................... $ 16,500,801.70 Fund .....................................$ 16,476,801.70 Oklahoma Tax Comm. Fund ... 24,000.00

Estate Tax .............................$ 43,864,213.57 General Revenue Fund ........ $ 39,562,388.39 Cancelled Vouchers............. 2,467.89 Refunded ................................ 4,304,293.07

Farm Implement Tax Stamps $ 7,981.76 General Revenue Fund ........ $ 7,981.76



Where It Came From Where It WentFireworks License ...............$ 48,980.00 General Revenue Fund ........ $ 48,980.00

Franchise Tax .......................$ 49,256,040.31 General Revenue Fund ........ $ 47,459,805.56 Cancelled Vouchers............. 304,672.59 Refunded ................................ 2,100,907.34

Freight Car Tax ....................$ 707,693.54 Railroad Maint. Rev. Fund .... $ 707,693.54

Gasoline Tax ........................$ 305,202,959.77 Circuit Engineering District Cancelled Vouchers............ 19,736.04 Revolving Fund ................. $ 250,564.67 Transfer .............................. (7,514,615.13) Cities and Towns ..................... 5,220,097.23 Counties for Roads ................. 83,032,261.57 County Bridge & Road Fund ... 7,308,136.09 County Bridge and Road Fund (Resolution) ...... 586,735.37 General Revenue Fund .......... 1,269,921.98 High Priority State Bridge Revolving Fund ................... 4,524,084.25 Oklahoma Aero. Rev. Fund ..... 90,155.33 Participating Tribes ................. 13,264,178.27 Public Transit Revolving Fund 850,000.00 State Transportation Fund ..... 136,452,570.36 Tourism & Passenger Rail Revolving Fund .................. 850,000.00 Turnpike Authority Trust Fund 41,060,812.42

Refunded ............................... 2,948,563.14

Group Self-Insurance Premium Tax................... $ 2,431.51 Reserve* .............................. $ 38,905.39 Balance, July 1, 2008 ..... 36,473.88


26

Horsetrack Gaming ........... $ 13,771,549.67 Education Reform Rev. Fund ... $ 12,118,963.70 General Revenue Fund ......... 1,652,585.97

Income Tax - Corporate ..... $ 464,964,842.39 Ad Valorem Reim. Fund ....... $ 3,427,615.56 Educ. Reform Revolving Fund 56,555,656.19 General Revenue Fund ......... 265,640,203.29 Teachers Retirement Fund..... 17,138,077.62 Refunded Net of Cancelled Vouchers ............................ 122,203,289.73

Income Tax - Individual ..... $ 3,250,058,797.20 Ad Valorem Reim. Fund ....... $ 25,376,342.51 Transfer .......................... 2,950.36 Education Reform Rev. Fund 211,638,696.38 General Revenue Fund ....... 2,013,582,096.83 Okla. Tourism & Passenger Rail Revolving Fund ........... 2,000,000.00 Public Transit Rev. Fund ........ 3,000,000.00 Qualified Aircraft Manufacturer Ad Valorem Rebate .............. 155,401.00 Rebuild Okla. Access & Driver Safety Fund........................ 155,000,000.00 Teachers Retirement Fund..... 126,881,712.47 Refunded Net of Cancelled Vouchers ............................ 628,312,701.87 Quality Jobs Program Incentive Leverage Funds 7,097,213.00 Transfer to 1695Q .................. 61,617,080.62

Transfer to 1695W ................. 15,400,502.88

Income Tax Check-Offs .....$ 217,905.11 Blind & Deaf Schools Fund ... $ 2,569.00 Bombing Memorial Fund ......... 96.00




Income Tax Check-Offs - continued... Breast Cancer Fund ................ 31,111.02 Capital Improvement Program 10,518.00 County Fair Enhancement Fund .. 248.00 Court Appointed Special Advocates 21,562.00 Indigent Health Care ............... 26,488.00 Jr. Livestock Auction Scholarship Fund ............... 361.00 Oklahoma Common Schools .. 1,621.00 Okla. Leukemia & Lymphoma Revolving Fund .................. 13,334.00 Okla. Pet Overpopulation Fund .. 24,503.02 Okla. Road & Highway Maintenance Fund ............. 2,199.00 Okla. Silver-Haired Legislature & Alumni Assoc. Program .. 1,762.00 Retirement of Capitol Dome Debt 2,921.00 Support Okla. Medicaid Program.. 1,992.00 Support Okla. Natl. Guard....... 19,069.00 Support Program for Regional Food Banks ........................ 34,192.00 Tulsa Reconciliation Educ. & Scholarship Fund ............... 6.00 Wildlife Diversity Fund ............ 23,353.07

Individual Self-Insurance Individual Self-Insured Premium Tax ......................$ 8,912.90 Guaranty Fund ................... $ 8,738.05 Refunded ................................ 174.85

Marginal Well Fee ..................$ 598,837.90 Commission on Marginal Producing Wells ................. $ 580,872.76

Oklahoma Tax Comm. Fund ... 17,965.14



28

29

Mixed Beverage Gross Receipts Tax .....................$ 31,790,670.71 General Revenue Fund ....... $ 31,652,622.71 Cancelled Vouchers............ 1,266.27 Refunded ............................... 139,314.27

Motor Vehicle Collections: Motor Lic. Agent Remits ...$ 557,552,368.21 Cities and Towns .................. $ 18,657,676.24 Motor Vehicle Rental Tax .... 8,854,196.12 Counties for Roads ................ 43,842,116.40 Drivers Lic. Reinstatement Fee 2,750,000.00 County Government ............... 5,014,282.39 Overweight Truck Permits .. 14,811,551.00 County Improvement Cancelled Vouchers ........... 10,345.88 Road & Bridge Rev. Fund .. 54,747,908.32 County Road Fund ................. 15,664,156.71 County Road Improvement Revolving Fund .................. 21,921,058.19 DPS Imaging System Revolving Fund .................. 5,228,253.75 DPS Patrol Vehicle Fund ....... 850,000.00 General Revenue Fund ......... 175,838,593.21 M.V. Driver Education Fund .... 900,000.00 Oklahoma Law Enforcement Retirement Fund ................. 7,652,354.56 Oklahoma Tax Comm. Fund ... 3,364,045.53 OTC Reimbursement Fund ..... 3,712,541.09 Public Safety Revolving Fund 597,350.00 School Districts ....................... 219,315,443.74 State Transportation Fund....... 1,700,588.64 Trauma Care Assistance Revolving Fund .................... 3,474,323.50 Wildlife Conservation Fund ..... 164,573.09 Refunded ................................ 500,629.34 Transfer ................................... 832,566.51



Motor Fuel Special Assessment Fee ..............$ 24,130,720.31 Corporation Comm. Fund ..... $ 1,000,000.00

Cancelled Vouchers ........... 291.51 Corporation Comm. Storage Transfer .............................. 7,514,615.13 Tank Regulation Rev. Fund 0.00

Dept. of Environmental Quality Revolving Fund ....... 2,315,598.78

Payments to Tribes ................. 1,411,020.23

Petroleum Storage Tank Indemnity Fund ................... 20,629,385.93

State Transportation Fund ...... 0.00

Weigh Station Improvement Revolving Fund ................... 6,000,000.00

Refunded ................................ 289,622.01

Multiple Injury Trust Fund ...$ 23,244,680.59 Multiple Injury Trust Fund..... $ 20,400,825.68

Cancelled Vouchers ........... 1,796.94 Pub. Employees Safety Fund ... 1,411,987.31

Vocational-Technical Fund ..... 705,993.62

Workers Compensation Fraud Unit Fund ................. 705,993.62

Refunded ............................... 21,677.30

NASCAR License Plates

Transfer ............................$ 16,060.00 General Revenue Fund ........ $ 1,970.00

NASCAR Racing Plates .......... 3,693.80

National Stock Car Association 321.20

OTC Reimbursement Fund ..... 10,075.00



30

Occupational Health and Special Occupational Health Safety Tax ........................$ 2,540,668.24 and Safety Fund................ $ 2,531,793.11

Cancelled Vouchers 276.94 Refunded ................................ 9,152.07

Oklahoma Tax Commission Reimbursement ..............$ 28,984,521.18 OTC Reimbursement Fund ... $ 29,076,589.35

Transfer ......................... (92,168.01) Refunded ................................ 99.84

Organ Donor Program .........$ 150,291.54 Department of Public Safety $ 1,446.93

Oklahoma Tax Comm. Fund ... 14.72

Organ Donor Revolving Fund 148,829.89

Pari-Mutuel Tax ....................$ 1,629,873.58 General Revenue Fund ........ $ 1,629,873.58

Petroleum Excise Tax - Gas .. $ 10,291,863.20 Corp. Comm. Plugging Fund $ 1,064,534.07

Cancelled Vouchers............. 390.48 General Revenue Fund .......... 8,330,756.79

Interstate Oil Compact Fund ... 689,821.71

Refunded ................................ 207,141.11

Petroleum Excise Tax - Oil ..$ 5,280,938.70 Corp. Comm. Plugging Fund $ 521,014.81

Cancelled Vouchers............ 303.50 General Revenue Fund .......... 4,090,208.71

Interstate Oil Compact Fund ... 338,565.57

Refunded ................................ 331,453.11

Pick Six/Seven Wager .........$ 17,895.56 General Revenue Fund ........ $ 17,895.56

Printing & Revolving Fund $ 1,098,654.36 Oklahoma Tax Comm. Fund $ 1,052,005.27

Refunded ................................ 29,168.59

Transfer ................................... 17,480.50



31

Public Service Penalties .....$ 1,436.00 Counties for Ad Valorem Dist. $ 2,291.00

Balance, July 1, 2008 ......... 3,227.00 General Revenue Fund .......... 2,291.00

Refunded ................................ 81.00

Rural Electric Co-op License $ 3,936.20 General Revenue Fund ........ $ 3,936.20

Rural Electric Co-op Tax... $ 31,983,843.70 General Revenue Fund ........ $ 1,601,104.11

School Districts ....................... 30,420,974.38

Reserve* ................................. (38,234.79)

Sales Tax - State ................$ 2,015,216,791.35 Educ. Reform Rev. Fund ....... $ 206,020,423.44

Cancelled Vouchers........ 612,899.07 General Revenue Fund ..... 1,649,796,499.37

Interest Earned................ 3,167,234.49 Oklahoma Tourism Rev. Fund 6,594,229.22

Okla. Tourism Capital Improvement Rev. Fund ...... 11,723,074.18

Qualified Aircraft Manufacturer Ad Valorem Rebate .............. 155,401.00

Teachers Retirement Fund...... 98,480,125.93

Refunded ................................ 46,227,171.77

Sales Tax - City .................$ 1,374,286,720.85 #1695B to Cities & Towns ..$ 1,360,496,213.66

Interest Earned................. 2,116,499.80 Oklahoma Tax Comm. Fund ... 13,790,507.19

Interest to Cities and Towns .... 2,116,499.80

Sales Tax - County .............$ 285,364,566.15 #1695B to Counties .............. $ 282,510,920.38

Interest Earned................ 440,945.31 Oklahoma Tax Comm. Fund ... 2,853,645.77

Interest to Counties ................. 440,945.31



32

Sales Tax Permits ..............$ 621,103.08 General Revenue Fund ........ $ 618,448.08

Cancelled Vouchers........ 450.00 Refunded ................................ 3,105.00

Sales Tax Vendors List ......$ 1,650.00 Oklahoma Tax Comm. Fund $ 1,650.00

Service Charge Fee ...........$ 64,922.81 Oklahoma Tax Comm. Fund $ 64,922.81

Severance Tax on Gas ......$ 777,030,819.56 Counties for Roads ............... $ 54,477,941.61

Cancelled Vouchers......... 404,619.66 General Revenue Fund ......... 598,340,774.37

School Districts ...................... 54,477,941.61

Refunded ............................... 70,138,781.63

Severance Tax on Oil.........$ 381,608,325.30 Common Education Cancelled Vouchers......... 315,733.49 Technical Fund ................. $ 47,372,298.56

Community Water Infra-Structure Development Rev. Fund....... 2,627,701.44 Conservation Commission Infra-Structure Rev. Fund ..... 2,627,701.44

Counties for Roads ................ 25,630,242.89

County Bridge and Road Fund.. 14,658,962.81


Higher Educ. Capital Fund ..... 47,372,298.56

Oklahoma Student Aid Revolving Fund .................. 47,372,298.56

School Districts ...................... 25,630,242.89

Tourism and Recreation Capital Expenditure Rev. Fund......... 2,627,701.44

Refunded ............................... 34,734,855.97

Reserve* ................................ 2,338,462.00



33


Special Fuel Decals .............$ 215,823.01 General Revenue Fund ....... $ 155,228.01

State Transportation Fund ..... 59,230.00

Refunded ............................... 1,365.00

Special Fuel Tax ...................$ 39,179.53 Counties for Roads .............. $ 12,011.03

County Bridge and Road Fund.. 1,223.99

County Bridge and Road Fund (Resolution) .............. 82.36

General Revenue Fund ......... 477.06

State Transportation Fund ..... 25,373.17

Refunded ............................... 11.92

Special License Plates Transfer ............................$ 741,819.00 Adoption Creates Family...... $ 1,575.00

Ag-N-Class Fund ................... 6,336.00

Animal Friendly Rev. Fund ..... 7,740.00

Attorney General Rev. Fund .. 280.00

Boy Scouts of America ........... 1,300.00

Breast Cancer Rev. Fund ....... 15,200.00 Child Abuse Prevention Fund 1,520.00 Children’s Hosp. Safe Kids Fund 100.00 Choose Life Assist. Rev. Fund 8,780.00 Colleges & Universities .......... 189,240.00 Color Oklahoma Rev. Fund .... 6,120.00 Counties for EMT’s ................ 3,960.00 Education Reform Rev. Fund 328.90 Environmental Educ. Rev. Fund 12,960.00 Firemans Museum and Building Memorial Fund ..... 68,880.00 4-H Club ................................. 580.00



Special License Plates - continued ... Global War on Terrorism ........ 5,500.00

Heartland Scholarship Fund .. 1,620.00

Higher Education Rev. Fund .. 328.90

Historical Society Rev. Fund .. 740.00

Law Enforcement Retirement Fund 5,820.00

Lions Club Service Foundation 250.00

March of Dimes ...................... 320.00

Mental Retardation Rev. Fund 28,386.00

Oklahoma Capitol & Centennial Commission Fund ............. 1,160.00

Okla. Dept.Career & Technology Education Ag. Rev. Fund ... 860.00

Okla. Pet Overpopulation Fund 4,320.00

Okla. Tax Comm. Reimb. Fund 209,299.00

Patriot License ....................... 8,100.00

Quarter Horse Revolving Fund 2,840.00

Spec. Prog. Assis. Rev. Fund Realtors License ................ 11,480.00

Support Our Troops Supporters 2,950.00

Teachers Retirement Fund..... 5,591.30

Tourism Department Revolving Fund - Route 66 ................ 4,860.00

Tourism Department Revolving Fund - State Parks ............ 5,681.00

U.S. Olympic Committee........ 3,864.00

Urban Forest & Beauty Rev. Fund 2,180.00

Vocational-Technical Fund ..... 328.90

Wildlife Diversity Fund ........... 110,440.00



35

36

State/Tribal Compact Belle Maxine Hilliard Breast and Stamps ............................ $ 13,114,537.48 Cervical Cancer Fund ..... $ 46,811.34

Cancer Center Service Revolving Fund ................. 327,679.11


Health Employee & Econ. Improvement Fund ............ 2,339,866.36

Mental Health & Substance Abuse Fund....................... 280,169.13

Okla. Health Care Authority ... 2,798,896.54

OSU Osteopathic Medicine Revolving Fund ................. 327,679.11

Tobacco Prevention & Cessation Revolving Fund ................. 69,867.62

Trauma Care Assist. Rev. Fund 795,792.12

Refunded ............................... 436.50

Tax Security Fund ................$ 962,379.31 Refunded ............................. $ 650,046.34

Balance, July 1, 2008 ......... 6,160,166.93 Reserve* ................................ 6,475,579.05

Cancelled Vouchers............ 3,079.15

Telephone Surcharge ..........$ 888,794.51 Telecommunications for Hearing Cancelled Vouchers ........... 267.41 Impaired Revolving Fund $ 888,730.91

Refunded ............................... 331.01

Tobacco Products License $ 675.00 General Revenue Fund ....... $ 675.00



Tobacco Products Tax ........$ 28,359,166.56 Belle Maxine Hilliard Breast and Cervical Cancer Fund ..... $ 67,522.41

Cancer Center Service Revolving Fund ................. 474,191.01

Cities and Counties ................ 2,182,199.48

Education Reform Rev. Fund 317,661.95


Health Employee and Economy Improvement Fund ............ 3,385,324.93

Mental Health and Substance Abuse Fund ....................... 406,668.68

Oklahoma Emergency Response System Stabilization & Improvement Revolving Fund 91,816.28

Okla. Health Care Authority ... 4,048,271.57

OSU Osteopathic Medicine Revolving Fund ................. 474,191.01

Teachers Retirement Fund..... 153,459.87

Tobacco Prevention and Cessation Rev. Fund ......... 101,283.52

Trauma Care Assist. Rev. Fund 1,059,132.80

Refunded ............................... 495,876.68



37

Tourism Gross Receipts Tax $ 54,595.23 General Revenue Fund ....... $ 88.38 Balance, July 1, 2008 ......... 15,520.92 Oklahoma Tourism Promotion Cancelled Vouchers ........... 183.46 Revolving Fund .................. 2,857.51

Refunded ............................... 4,349.60 Reserve* ................................ 63,004.12

Transport and Reclaimer Permits ............................$ 26,544.69 General Revenue Fund ....... $ 38,760.57 Refunded ............................... 180.00 Reserve* ................................ (12,395.88)

Tribal Cigarette/ Tobacco Payments .........$ 47,447,311.05 Belle Maxine Hilliard Breast and Cervical Cancer Fund ..... $ 162,972.57 Cancer Center Service Revolving Fund ................. 1,140,807.82 General Revenue Fund ......... 8,260,153.87 Health Employee and Economy Improvement Fund ............ 8,146,194.91 Mental Health and Substance Abuse Fund ....................... 975,402.85 Oklahoma Emergency Response System Stabilization & Improvement Revolving Fund 421,985.59 Okla. Health Care Authority ... 9,744,298.82 OSU Osteopathic Medicine Revolving Fund ................. 1,140,807.82 Tobacco Prevention and Cessation Rev. Fund ......... 243,242.63 Trauma Care Assist. Rev. Fund 2,348,547.69 Tribal Trust Account 1695T .... 14,832,415.35 Refunded ............................... 30,481.13



38

Unclassified Receipts .........$ 964,692.30 General Revenue Fund ....... $ 510,558.55

Balance, July 1, 2008 ......... 616,062.95 Refunded ............................... 4,797.96

Cancelled Vouchers............ 1,139.00 Transfer .................................. 187.55

Reserve* ................................ 1,066,350.19

Use Tax - State .....................$ 204,948,791.86 Educ. Reform Rev. Fund ...... $ 19,828,693.20

Interest Earned ................... 355,744.91 General Revenue Fund ......... 158,852,593.66

Cancelled Vouchers............ 622,688.14 Oklahoma Tourism Rev. Fund 634,669.84

Transfer .............................. 319,849.27 Oklahoma Tourism Capital Improvement Rev. Fund .... 1,128,301.93

Teachers Retirement Fund..... 9,478,342.84

Refunded ............................... 16,324,472.71

Use Tax - City .......................$ 102,077,401.31 #1695U to Cities .................. $ 100,754,890.47

Interest Earned ................... 173,823.36 Oklahoma Tax Comm. Fund .. 1,024,294.60

Interest to Cities ..................... 173,823.36

Transfer .................................. 298,216.24

Use Tax - County .................$ 23,022,927.94 #1695U to Counties ............. $ 22,771,065.62

Interest Earned .................... 38,947.74 Oklahoma Tax Comm. Fund .. 230,229.29

Interest to Counties ................ 38,947.74

Transfer .................................. 21,633.03

Vehicle Revenue Tax Stamps.............................$ 38,600.48 General Revenue Fund ....... $ 38,600.48

Warrant Intercept Account ..$ 29,661,605.67 Transfer to 1695S ................ $ 29,658,655.31

Transfer .................................. 2,950.36



39



Warrant Release Filing Fee $ 49,308.24 Counties for County Clerks .. $ 76,206.00

Balance, July 1, 2008 ......... 94,467.81 Refunded ............................... 26.00

Reserve* ................................ 67,544.05

Waste Tire Recycling Fee ...$ 5,527,346.70 Dept. of Environmental Cancelled Vouchers............ 250.34 Quality Revolving Fund ... $ 317,260.34

Oklahoma Tax Comm. Fund .. 124,145.36

Waste Tire Recycling Indemnity Fund .................. 5,076,165.27

Refunded ............................... 10,026.07

Workers Compensation Insurance Premium Tax $ 7,575,685.74 General Revenue Fund ....... $ 7,575,331.43

Refunded ............................... 354.31

*Reserve - Funds held in litigation or for other disposition.

40

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41

The Oklahoma Tax DollarFiscal Year 2008-2009

How Funds Were Paid In...

Corporate Income Tax

(Net)4%

Beer andAlcohol

1%

Motor Fuels6%

AllOther3%

Vehicle Taxes, Fees andLicenses

7%

Gross Production(Total)15%

Cigaretteand Tobacco

3%

State Sales and Use Tax

28%

Individual Income Tax

(Net)33%

42

43

Cities and Towns<1%

School Districts

4%

Teacher Retirement3%

County Roadsand Bridges

5%

The Oklahoma Tax DollarFiscal Year 2008-2009

How Funds Were Allocated...

State Highways

3%

General Revenue Fund

68%

All Other17%

44

Collections from Major Tax SourcesFrom Fiscal Year 1976 to 2009

1975-76 18,962,687.35 14,059,550.50 47,163,287.26 1976-77 19,483,500.39 14,889,028.60 48,739,428.06 1977-78 20,501,056.53 16,400,542.43 50,656,351.84 1978-79 20,641,800.27 17,228,037.29 51,146,510.10 1979-80 20,033,037.65 17,839,803.05 72,184,088.34 1980-81 22,608,530.14 19,124,697.63 75,409,357.64 1981-82 26,936,113.35 20,750,346.44 79,105,682.56 1982-83 21,528,188.11 20,609,067.22 77,316,825.67 1983-84 22,070,964.24 19,064,009.01 74,400,966.93 1984-85 24,331,611.21 18,830,715.27 72,283,974.78 1985-86 21,759,685.17 18,887,456.81 68,549,166.47 1986-87 22,482,970.07 18,642,570.50 67,244,191.98 1987-88 22,854,857.62 20,407,801.13 77,025,019.81 1988-89 22,746,924.78 20,453,797.43 71,758,582.13 1989-90 21,322,343.54 20,964,717.45 64,844,874.31 1990-91 22,334,739.85 21,906,697.30 61,134,184.61 1991-92 24,484,489.08 21,904,683.97 59,938,189.24 1992-93 23,561,685.89 22,223,294.17 59,620,956.38 1993-94 21,640,310.12 23,223,491.26 58,720,852.35 1994-95 20,628,294.63 23,262,389.54 59,836,554.25 1995-96 21,262,454.53 23,541,345.18 59,410,347.29 1996-97 21,474,281.97 22,978,239.70 60,037,768.18 1997-98 21,553,557.26 22,954,286.87 59,185,348.52 1998-99 21,876,950.17 24,389,796.22 57,689,056.21 1999-00 22,723,044.83 24,116,660.13 54,962,083.60 2000-01 23,123,522.87 23,815,059.73 53,413,374.62 2001-02 23,203,429.51 24,513,301.28 50,194,174.41 2002-03 24,398,575.92 24,234,319.98 49,556,356.67 2003-04 25,300,218.24 24,811,245.00 47,400,129.71 2004-05 26,596,570.02 24,639,440.65 89,162,719.24 2005-06 27,609,293.01 25,093,114.22 171,367,929.40 2006-07 29,244,617.04 26,004,202.19 175,180,528.57 2007-08 31,210,006.85 26,444,356.75 183,809,900.77 2008-09 32,460,352.97 27,088,268.24 182,732,906.05

$

FiscalYear

AlcoholicBeverage Tax

BeverageTax and License

CigaretteTax and License

$ $

45

1975-76 9,518,683.91 20,952,451.41 104,870,742.04 1976-77 10,754,431.22 19,615,141.68 110,020,416.66 1977-78 11,847,895.20 22,848,736.52 111,725,367.84 1978-79 13,351,141.05 25,996,023.58 119,655,208.44 1979-80 16,381,459.92 26,949,620.20 110,308,844.10 1980-81 17,898,346.71 37,249,569.43 107,345,955.18 1981-82 21,157,453.08 41,041,076.00 112,726,757.40 1982-83 26,197,931.67 33,540,812.60 102,477,585.90 1983-84 29,816,622.05 32,786,149.10 117,753,293.79 1984-85 31,226,619.30 38,904,438.90 154,037,835.20 1985-86 31,483,361.37 40,338,032.52 166,151,370.53 1986-87 31,668,464.82 48,505,802.28 166,816,383.64 1987-88 29,165,946.73 40,941,272.67 260,623,155.06 1988-89 31,870,387.98 37,468,768.22 262,391,848.31 1989-90 30,151,869.50 68,176,044.54 257,946,909.29 1990-91 31,982,535.31 40,893,163.21 252,513,480.71 1991-92 34,473,871.18 47,777,649.76 255,085,238.03 1992-93 34,807,512.45 52,554,654.87 261,343,561.58 1993-94 33,137,308.23 59,210,328.67 270,081,640.25 1994-95 37,488,141.18 70,665,558.76 269,691,827.48 1995-96 37,061,721.02 70,199,010.44 277,570,832.38 1996-97 40,609,631.42 82,916,175.00 288,186,091.41 1997-98 43,252,598.30 84,618,546.81 295,453,185.30 1998-99 38,408,335.84 91,778,457.84 294,625,500.86 1999-00 44,020,388.09 91,608,541.37 297,860,742.94 2000-01 43,390,067.39 87,229,923.85 290,106,696.19 2001-02 43,985,617.30 89,348,868.90 299,449,743.40 2002-03 42,971,021.87 77,218,464.77 295,443,382.40 2003-04 42,689,670.78 113,134,722.11 302,800,579.83 2004-05 42,094,064.80 83,242,896.32 302,625,479.28 2005-06 44,019,735.24 82,049,032.56 313,105,945.98 2006-07 46,131,517.38 71,195,259.31 282,451,545.32 2007-08 49,368,021.18 61,346,283.01 287,351,081.20 2008-09 49,256,040.31 43,864,213.57 305,202,959.77


$ $ $

FiscalYear

CorporateFranchise Tax

EstateTax

GasolineExcise Tax

46

1975-76 151,797,146.88 287,942,002.24 1976-77 191,440,843.49 343,731,608.05 1977-78 218,631,630.99 409,072,709.77 1978-79 244,796,192.03 498,263,613.41 1979-80 404,823,755.27 587,193,987.97 1980-81 573,143,749.27 732,491,215.68 1981-82 719,815,453.52 910,117,696.27 1982-83 757,158,759.33 937,761,228.50 1983-84 690,535,543.74 934,043,644.54 1984-85 691,895,910.31 1,016,112,851.65 1985-86 557,997,023.88 1,011,481,103.62 1986-87 362,087,526.79 984,516,119.54 1987-88 384,350,038.77 1,087,802,020.98 1988-89 367,940,574.94 1,212,735,586.14 1989-90 396,017,037.36 1,273,244,733.30 1990-91 411,833,398.83 1,537,508,655.15 1991-92 352,833,539.38 1,575,105,747.43 1992-93 393,923,620.72 1,663,795,466.66 1993-94 366,920,185.64 1,740,972,482.42 1994-95 304,820,115.47 1,854,084,640.35 1995-96 319,872,733.61 1,970,190,154.03 1996-97 407,984,189.30 2,188,886,965.94 1997-98 355,203,676.44 2,433,543,442.27 1998-99 249,405,330.04 2,608,552,852.35 1999-00 404,797,409.32 2,730,883,008.94 2000-01 735,228,790.38 2,905,674,203.95 2001-02 411,466,717.16 2,985,724,811.66 2002-03 592,896,596.01 2,874,367,248.65 2003-04 691,778,683.23 3,063,040,440.43 2004-05 863,919,366.55 3,327,902,994.54 2005-06 1,153,000,310.87 3,785,151,544.62 2006-07 987,972,285.22 4,041,754,427.28 2007-08 1,249,985,305.22 3,890,555,000.24 2008-09 1,158,639,144.86 3,715,023,639.59

$ $

Gross Production(severance)

IncomeTax


FiscalYear

1975-76 168,981,395.59 3,612,921.65 1976-77 190,864,384.72 3,730,818.92 1977-78 224,177,883.54 3,916,927.20 1978-79 257,965,707.26 4,173,111.51 1979-80 295,037,646.58 4,437,593.16 1980-81 356,759,065.80 4,052,476.40 1981-82 436,942,144.44 3,413,307.81 1982-83 381,033,622.58 3,433,998.66 1983-84 433,697,267.07 3,286,404.37 1984-85 595,528,804.28 3,141,879.57 1985-86 617,945,936.26 6,942,915.59 1986-87 582,005,604.22 7,469,990.34 1987-88 720,617,036.57 7,588,867.54 1988-89 741,154,594.19 7,775,579.86 1989-90 797,801,533.18 8,261,426.15 1990-91 914,166,144.94 8,605,095.01 1991-92 933,260,371.13 9,011,092.56 1992-93 963,946,124.46 9,665,004.32 1993-94 1,037,995,359.77 10,622,914.27 1994-95 1,082,606,025.06 11,307,777.31 1995-96 1,140,278,257.32 11,256,302.12 1996-97 1,196,522,747.55 11,205,801.61 1997-98 1,250,691,551.19 11,073,449.68 1998-99 1,304,901,412.95 11,798,115.22 1999-00 1,373,889,863.62 11,912,561.93 2000-01 1,457,854,666.44 12,001,630.60 2001-02 1,455,966,209.97 11,496,852.26 2002-03 1,422,902,928.14 12,284,532.09 2003-04 1,515,360,556.51 12,424,875.82 2004-05 1,574,890,574.21 18,708,447.75 2005-06 1,721,568,174.17 27,096,112.12 2006-07 1,820,605,119.63 26,373,544.15 2007-08 1,972,101,510.49 27,222,520.09 2008-09 2,015,216,791.35 28,359,841.56

47


$ $

StateSales Tax

TobaccoTax and License

FiscalYear

For further information regarding this or

any publication of the Oklahoma Tax Commission,

please contact the Communications Division

at (405) 521-3637.

Our mission is to serve the people of Oklahoma by promoting tax compliance through quality service and fair administration.

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